The IRS has postponed tax filing and payment deadlines to January and February 2027 for individuals and businesses affected by natural disasters across seven states and Guam.
The US Internal Revenue Service (IRS) has extended tax filing and payment deadlines for individuals and businesses affected by natural disasters in Alabama, Florida, Guam, New Mexico, Wisconsin, Ohio, Nebraska, and West Virginia. The relief covers hurricanes, severe storms, flooding, tornadoes, and other disasters, with postponed deadlines ranging from 7 January to 8 February, 2027.
Alabama
The IRS announced tax relief on 14 October 2026 for people and businesses hit by Hurricane Isaias, which began on 7 October 2026. Affected taxpayers now have until 4 February 2027 to file and pay.
Affected individuals and businesses have until 4 February 2027 to file returns and pay taxes that were originally due during this period.
People with a valid extension for their 2025 individual income tax return have until 7 February 2027. The source gives this date rather than 4 February. Payments for those 2025 returns were due on 15 April 2026 and do not qualify for this relief.
Penalties on payroll and excise tax deposits due between 7 October 2026 and 22 October 2026 will be waived if the deposits are made by 22 October 2026.
The 4 February 2027 deadline also covers quarterly payroll and certain excise tax returns normally due on 2 November 2026.
Florida
The IRS announced tax relief on 14 October 2026 for Florida taxpayers affected by Hurricane Isaias, which began on 9 October 2026. They now have until 8 February 2027 to file and pay.
Affected individuals and businesses have until 8 February 2027 to file returns and pay taxes originally due in this period.
Extension holders for their 2025 individual returns also have until 8 February 2027. Their 2025 payments, due 15 April 2026, are not eligible.
Penalties on deposits due between 9 October 2026 and 26 October 2026 will be waived if the deposits are made by 26 October 2026.
The 8 February 2027 deadline also covers quarterly payroll and certain excise returns due on 2 November 2026 and 1 February 2027.
Guam
The IRS announced tax relief on 14 October 2026 for Guam taxpayers affected by Super Typhoon Bavi, which began on 4 July 2026. They now have until 4 February 2027 to file and pay.
After FEMA issued a disaster declaration, residents and businesses in Guam qualified for relief. The declaration lets the IRS postpone certain deadlines falling on or after 4 July 2026 and before 4 February 2027.
Affected individuals and businesses have until 4 February 2027 to file returns and pay taxes originally due in this period.
Extension holders for their 2025 individual returns also have until 4 February 2027. Their 2025 payments, due 15 April 2026, are not eligible.
Penalties on deposits due between 4 July 2026 and 20 July 2026 will be waived if the deposits are made by 20 July 2026.
The 4 February 2027 deadline also covers quarterly payroll and certain excise returns due on 31 July 2026, 2 November 2026 and 1 February 2027.
New Mexico
The IRS announced tax relief on 14 October 2026 for individuals and businesses in the Pueblo of Zuni affected by severe storms and flooding, which began on 16 July 2026. They now have until 4 February 2027 to file and pay.
After FEMA issued a disaster declaration, residents and businesses in the Pueblo of Zuni qualified for relief. The IRS can postpone deadlines falling on or after 16 July 2026 and before 4 February 2027.
Affected individuals and businesses have until 4 February 2027 to file returns and pay taxes originally due in this period.
Extension holders for their 2025 individual returns also have until 4 February 2027. Their 2025 payments, due 15 April 2026, are not eligible.
Penalties on deposits due between 16 July 2026 and 31 July 2026 will be waived if the deposits are made by 31 July 2026.
The 4 February 2027 deadline also covers quarterly payroll and certain excise returns due on 31 July 2026, 2 November 2026 and 1 February 2027.
Wisconsin
The IRS announced tax relief on 14 October 2026 for individuals and businesses in Wisconsin affected by severe storms and tornadoes, which began on 27 July 2026. They now have until 1 February 2027 to file and pay.
After FEMA issued a disaster declaration, residents and businesses in Forest, Outagamie, Vilas and Winnebago counties qualified for relief. The IRS can postpone deadlines falling on or after 27 July 2026 and before 1 February 2027.
Affected individuals and businesses have until 1 February 2027 to file returns and pay taxes originally due in this period.
Extension holders for their 2025 individual returns also have until 1 February 2027. Their 2025 payments, due 15 April 2026, are not eligible.
Penalties on deposits due between 27 July 2026 and 11 August 2026 will be waived if the deposits are made by 11 August 2026.
The 1 February 2027 deadline also covers quarterly payroll and certain excise returns due on 31 July 2026 and 2 November 2026.
Ohio
The IRS announced tax relief on 14 October 2026 for individuals and businesses in Ohio affected by severe storms, straight-line winds, tornadoes, flooding and landslides, which began on 10 August 2026. They now have until 1 February 2027 to file and pay.
After FEMA issued a disaster declaration, residents and businesses in Clermont, Franklin, Hamilton, Licking, Morgan, Muskingum and Perry counties qualified for relief. The IRS can postpone deadlines falling on or after 10 August 2026 and before 1 February 2027.
Affected individuals and businesses have until 1 February 2027 to file returns and pay taxes originally due in this period.
Extension holders for their 2025 individual returns also have until 1 February 2027. Their 2025 payments, due 15 April 2026, are not eligible.
Penalties on deposits due between 10 August 2026 and 25 August 2026 will be waived if the deposits are made by 25 August 2026.
The 1 February 2027 deadline also covers quarterly payroll and certain excise returns due on 2 November 2026.
Nebraska
The IRS announced tax relief on 14 October 2026 for individuals and businesses affected by a severe storm, which began on 9 September 2026. They now have until 7 January 2027 to file and pay.
After the State of Nebraska issued a disaster declaration, residents and businesses in Knox County qualified for relief. The IRS can postpone deadlines falling on or after 9 September 2026 and before 7 January 2027.
Affected individuals and businesses have until 7 January 2027 to file returns and pay taxes originally due in this period.
Extension holders for their 2025 individual returns also have until 7 January 2027. Their 2025 payments, due 15 April 2026, are not eligible.
Penalties on deposits due between 9 September 2026 and 24 September 2026 will be waived if the deposits are made by 24 September 2026.
The 7 January 2027 deadline also covers quarterly payroll and certain excise returns due on 2 November 2026.
West Virginia
The IRS announced tax relief on 14 October 2026 for individuals and businesses in West Virginia affected by severe storms and flooding, which began on 14 August 2026. They now have until 4 February 2027 to file and pay.
After FEMA issued a disaster declaration, residents and businesses in Fayette, Harrison and Kanawha counties qualified for relief. The IRS can postpone deadlines falling on or after 14 August 2026 and before 4 February 2027.
Affected individuals and businesses have until 4 February 2027 to file returns and pay taxes originally due in this period.
Extension holders for their 2025 individual returns also have until 4 February 2027. Their 2025 payments, due 15 April 2026, are not eligible.
Penalties on deposits due between 14 August 2026 and 31 August 2026 will be waived if the deposits are made by 31 August 2026.
The 4 February 2027 deadline also covers quarterly payroll and certain excise returns due on 2 November 2026 and 1 February 2027.
